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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8201 to 8250 of 9406 Records

1 ....161 162 163 164165166 167 168 169........ 189

February 21, 2024 Case Laws Income Tax

Bogus purchase bills from certain ‘hawala’ dealers - The Tribunal found the assessee failed to substantiate the genuineness of the purchases from alleged Hawala dealers,....
February 21, 2024 Case Laws Income Tax

Disallowance of finance lease rental payments - claim of the assessee to claim the lease rent as an expenditure in their computation - The ITAT held that the payment......
February 21, 2024 Case Laws Income Tax

Addition on account of provision made on performance guarantee/warranty - The ITAT found that the provision for performance guarantee/warranty was consistent with the......
February 21, 2024 Case Laws Customs

Confiscation of the currency seized - validity of order for release on payment of redemption fine - The High court found that the seizure and confiscation of foreign......
February 21, 2024 Case Laws Customs

Revocation of Customs Broker License - Deemed revocation - The tribunal observed that, the the appellants had performed due diligence in verifying the exporter's details....
February 21, 2024 Case Laws Customs

Re-exported goods after three years - Violation of Notification No. 27/2002-Cus - The Commissioner (Appeals) considered the appellant's financial problems but ultimately....
February 21, 2024 Case Laws Companies Law

Constitutional Validity of Rule 37(8) - Rejection of conversion of the Petitioner's company from an “Unlimited Liability Company” to a “Limited Liability Company” - The.....
February 21, 2024 Case Laws Companies Law

Legality of SFIO Investigation - non-maintenance of the registered office at the address mentioned in Form No.10 - The High court found no statutory or legal impediment.....
February 21, 2024 Case Laws Insolvency and Bankruptcy

Withdrawal of application which was admitted earlier for CIRP - Manner of computation of voting with regard to application u/s 12A - The NCLAT clarified that for a......
February 21, 2024 Case Laws Insolvency and Bankruptcy

Rejection of valuation report obtained by the RP from its valuers - The NCLAT observed that, Resolution Professional appointed valuers for asset valuation under CIRP......
February 21, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of pre-existing disputes - arbitration case pending before the Hon’ble High Court - The NCLAT after discussing all the issues in detail,......
February 21, 2024 Case Laws Service Tax

SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be......
February 21, 2024 Case Laws Service Tax

Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of....
February 21, 2024 Case Laws Service Tax

Classification of services - banking and other financial services or not - service of giving bank guarantee - The tribunal, while setting aside the demand, held that......
February 21, 2024 Case Laws Service Tax

Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted......
February 21, 2024 Case Laws Service Tax

Declared Service u/s 66 E(e) of FA or not - Business Transfer Agreement (BTA) entered by the Appellant having a non-compete clause - The tribunal held that, Adjudication....
February 21, 2024 Case Laws Service Tax

Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a......
February 21, 2024 Case Laws Central Excise

Recovery of of erroneously availed refund u/s 11A of the Central Excise Act, 1944 along with interest - The appellant argued bonafide belief in not availing Cenvat......
February 21, 2024 Case Laws VAT and Sales Tax

Applicability of doctrine of finality and res-judicata - The High Court held that, the principles of res-judicata do not apply squarely for one assessment year to the......
February 21, 2024 Case Laws VAT and Sales Tax

Jurisdiction - violation of principles of natural justice - The High Court noted that, admittedly, the impugned order is an ex-parte order. There is nothing on record to....
February 20, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - According to Section 29(2) of the Central Goods and Services Tax Act, 2017, GST......
February 20, 2024 Case Laws GST

Input Tax Credit (ITC) - Wrong availing of input tax credits by the petitioner under the provisions of the respective GST Enactments - Proper officer of GST could not......
February 20, 2024 Case Laws GST

Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of......
February 20, 2024 Case Laws GST

Issuance of summons u/s 70 of the Central Goods and Excise Taxation Act., 2017 - duplication of proceedings - After reviewing the documents and submissions, the Court......
February 20, 2024 Case Laws GST

Ex-parte order - The High court sets aside the impugned assessment order and directs the petitioner to file a reply to the show cause notice by a specified date. - The......
February 20, 2024 Case Laws GST

Validity of show cause notice/assessment orders issued by the respondent, GST Department raising demand of GST on royalty paid to the respondent - Mining Department......
February 20, 2024 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(i) - remittances without deducting tax at source [TAS] - disallowances qua payments made by assessee concerning purchases from its seven....
February 20, 2024 Case Laws Income Tax

Assessment of housing society - consideration received on the transaction carried out for redevelopment of the land (LTCG) taxation in the hands of the society or not? -....
February 20, 2024 Case Laws Income Tax

Assessment u/s 144B - Disallowance of commission paid to the Foreign Company and Local Agents/Parties and expenses incurred by the petitioner on account of purchase of......
February 20, 2024 Case Laws Income Tax

Grant of interest u/s 244A(1)(a) on the refund admissible to appellant - ITAT refused to grant interest on the ground that the refund arising on regular assessment after....
February 20, 2024 Case Laws Income Tax

Unaccounted income on sale of plots in cash - estimation of Net profit - estimation on the on- money received by the assessee - The Tribunal dismissed the Assessee's......
February 20, 2024 Case Laws Income Tax

Revision u/s 263 - Method of revenue recognition (project completion vs. percentage completion method), and the allocation of interest and Transferable Development......
February 20, 2024 Case Laws Income Tax

Capital gain computation - The Tribunal observed that, the DVO has not given opportunity nor given benefit of encroachment which has been examined by the Assessing......
February 20, 2024 Case Laws Income Tax

Nature of expenditure - Revenue expenditure or capital expenditure - The ITAT held that, it is now well settled that revenue expenditure is allowable in entirety in the.....
February 20, 2024 Case Laws Income Tax

Exemption u/s 11 - charitable purposes u/s 2(15) or not? - The Tribunal held that, mere selling some product at a profit will not ipso facto hit assessee by applying......
February 20, 2024 Case Laws Income Tax

Transfer Pricing Adjustment on Delayed Sales Proceeds - Normally there would be a difference between the lending rate and borrowing rate in each country. Some authors......
February 20, 2024 Case Laws Income Tax

Bank liability to deduct TDS in respect of the LTC/LFC bills - assessee in default u/s 201(1)(1A) for non-deduction of tax under Section 192 - The ITAT, aligning with......
February 20, 2024 Case Laws Income Tax

Exemption u/s 11 - assessment of trust - The Tribunal observed that, to serve a charitable purpose, it is not necessary that the objects should benefit the whole of......
February 20, 2024 Case Laws Income Tax

Taxability of income in India - Income attributable to India - income of advertisement and subscription revenue - Permanent Establishment (PE) - business connection -......
February 20, 2024 Case Laws Income Tax

Addition u/s 68 - bogus LTCG on shares - onus to prove - - Despite opportunities provided, the assessee company failed to adequately explain the nature and source of the....
February 20, 2024 Case Laws Insolvency and Bankruptcy

Scope and ambit of Section 29A (c) of IBC - Disqualification to submit the Resolution Plan u/s 29A - The Tribunal observed that, Section 29A, sub-section (c) does, not......
February 20, 2024 Case Laws Insolvency and Bankruptcy

Rejection of approval Plan - CIRP - One of the reasons given by the Adjudicating Authority for rejection is that the claim of Income Tax Department of dues to be paid......
February 20, 2024 Case Laws Service Tax

Taxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - The Tribunal held that the......
February 20, 2024 Case Laws Service Tax

Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services......
February 20, 2024 Case Laws Service Tax

Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a......
February 20, 2024 Case Laws Central Excise

Recovery of excise duty, which got extinguished on approval of resolution plan - Section 31(1) of the IBC, 2016 mandates that the resolution plan approved by the NCLT......
February 19, 2024 Case Laws GST

Levy of GST - transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement - sale of land by the land owners or......
February 19, 2024 Case Laws GST

Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants......
February 19, 2024 Case Laws GST

Validity of assessment orders passed for the years 2018-2019 to 2022-2023 - The High court notes that each assessment order gives rise to a separate cause of action, and....
February 19, 2024 Case Laws GST

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...